Jaws 2

Just when you thought it was safe to talk about discovery, we get the latest instalment of the Tooth case. Keith Gordon discusses the Court’s decision

Background

When I ran my first few discovery cases (including Charlton, Sanderson and Pattullo), it was necessary to take the Tribunals through the history of what is now the Taxes Management Act (TMA) 1970 s 29, comparing the current rules with those that existed pre-Self Assessment. In the subsequent few years, however, there have been so many cases concerning the discovery rules that it is fair to assume the Tribunal judges are now fully acquainted with them (and also the various issues that arise from these rules).